Vacant Home Tax – Declaration BY Feb. 29, 2024 

January 16, 2024 

Owners of properties in Toronto that are classified within the residential property tax class are required to declare the occupancy status of their property every year, even if they reside there. However, the tax does not apply to:

  • properties that are the principal residence of the owner
  • properties that are the principal residence of a permitted occupant or occupied by a tenant (including business tenants)
  • properties that qualify for an exemption

Follow this link for more information.